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　　電算化會計在一定程度上推動了會計領(lǐng)域的快速發(fā)展。計算機技術(shù)以及網(wǎng)絡(luò)技術(shù)的運用,無論是在數(shù)據(jù)處理還是在數(shù)據(jù)計算方面,所表現(xiàn)出的效果十分良好。下文是學(xué)習(xí)啦小編為大家搜集整理的關(guān)于會計電算化?？普撐南螺d的內(nèi)容，歡迎大家閱讀參考!</p><h2> 　　會計電算化?？普撐南螺d篇1</h2><p> 　　論會計電算化在IT環(huán)境下的審計對策</p><p> 　　一、會計電算化在IT環(huán)境下的審計</p><p> 　　會計電算化在IT環(huán)境下的審計是對計算機數(shù)據(jù)處理系統(tǒng)中出現(xiàn)的錯誤進行審計并予以糾正。隨著計算機審計工作的出現(xiàn)，給傳統(tǒng)的統(tǒng)計工作帶來了挑戰(zhàn)。由于計算機舞弊案件的出現(xiàn)，審計人員認識到，對審計單位出具客觀公正的評價，需要借助更先進的技術(shù)，即電子數(shù)據(jù)處理系統(tǒng)對審計工作進行更加權(quán)威的判斷。</p><p> 　　二、電算化會計IT環(huán)境對審計的影響</p><p> 　　(一)審計工作發(fā)生了質(zhì)的改變</p><p> 　　電算化會計IT環(huán)境的審計活動不斷增加，對審計產(chǎn)生的本質(zhì)影響，是質(zhì)變還是量變?當(dāng)計算機審計還沒有出現(xiàn)時，傳統(tǒng)的審計方法，即手工審計工作表現(xiàn)出顯著特征時，計算機審計逐步深入到整個審計工作的各個環(huán)節(jié)，使審計工作逐步產(chǎn)生的本質(zhì)的變化，其審計特征也發(fā)生了本質(zhì)變化，這樣手工審計工作逐步消失，最終被計算機審計所替代，使審計工作發(fā)生了質(zhì)的變化。</p><p> 　　計算機審計工作做為傳統(tǒng)審計工作的新生事物，其審計過程復(fù)雜多變。由于初期人們對于計算機審計工作的認識不充分，所以其理解角度多種多樣，呈現(xiàn)的概念繁多，人們的理解千差成別。經(jīng)過多年的爭論與研究，現(xiàn)代審計必須工作在IT環(huán)境下，它是電子計算機技術(shù)與數(shù)據(jù)處理發(fā)展的產(chǎn)物。</p><p> 　　(二)電算化會計IT對審計的影響</p><p> 　　電算化會計由打印機輸出會計資料，形成會計財簿，全部數(shù)據(jù)存在磁性介質(zhì)上，這樣對于會計數(shù)據(jù)的審計環(huán)境發(fā)生了改變，它要求審計人員充分利用計算機的各種功能，控制測試和審核風(fēng)險。存儲在計算機中的數(shù)據(jù)，使人們對其安全性有疑慮，當(dāng)審計數(shù)據(jù)的相關(guān)性高時，審計證據(jù)要求的數(shù)量相對較少，其可靠性必須有足夠的審計證據(jù)予以支持，增強會計信息可靠性，從長遠來看，紙質(zhì)數(shù)據(jù)被電磁介質(zhì)替代，會帶來會計風(fēng)險。如：企業(yè)進行帳、表、證進行審計時，由于現(xiàn)有存儲介質(zhì)的改變，使信息失真的風(fēng)險隨時發(fā)生。</p><p> 　　三、電算化會計IT環(huán)境對審計影響的應(yīng)對對策</p><p> 　　(一)核驗審計數(shù)據(jù)</p><p> 　　電算化會計信息失真風(fēng)險隨時發(fā)生，需要在基礎(chǔ)測試過程，利用實際的數(shù)據(jù)測試被審計單位，將測試結(jié)果與應(yīng)出現(xiàn)的結(jié)果進行核對，是否存在誤差，檢驗被審計單位電算化會計的可靠性。盡可能利用審計軟件實現(xiàn)審計數(shù)據(jù)的電算化轉(zhuǎn)換，由審計人員復(fù)核工作，著重對相關(guān)數(shù)據(jù)進行組合，不斷完善審計計劃，識別虛假、失真會計信息，保證被審計單位會計數(shù)據(jù)真實性，控制誤導(dǎo)而引起的風(fēng)險。</p><p> 　　(二)加強內(nèi)部控制防范風(fēng)險</p><p> 　　對電算化會計IT環(huán)境下的審計工作，需要制定符合性測試，對內(nèi)部控制制度進行審核與評價，結(jié)合各種文檔資料，對本單位的電算化系統(tǒng)的可行性報告進行研究，仔細調(diào)查后方可實施。根據(jù)系統(tǒng)流程圖、使用手冊對會計數(shù)據(jù)輸入、初始化、安全與維護設(shè)置控制點。采用恰當(dāng)?shù)臋C構(gòu)模式，進行不相容崗位分工控制，遵循內(nèi)部牽制原則，進行合理職責(zé)分工，建立、健全設(shè)備使用控制制度，規(guī)范操作流程，保證會計信息的準確性，確定審計工作重點，減少電算化系統(tǒng)審計風(fēng)險。</p><p> 　　(三)制定完善的審計制度</p><p> 　　我國審計工作制度許多規(guī)范文件，針對不同的對象采取的技術(shù)手段變化較大，一些新增的審計項目已經(jīng)不在適用原有的準則，因此，制定具體的計算機系統(tǒng)內(nèi)部控制，規(guī)范審計人員的資格、審計證據(jù)收集流程、審計過程及相關(guān)技術(shù)質(zhì)量控制等內(nèi)容，是當(dāng)下計算機環(huán)境下審計工作的重點。</p><p> 　　(四)進一步研究審計技術(shù)</p><p> 　　當(dāng)前計算機處理與傳統(tǒng)審計處理有著許多不同點，同時，也產(chǎn)生了許多不同的審計技術(shù)，計算機審計更加注重業(yè)務(wù)的處理與證據(jù)的收集，加大對計算機審計技術(shù)的研究力度，實現(xiàn)利用計算機審計工作的全面實施。</p><p> 　　(五)培養(yǎng)計算機審計的復(fù)合型人才</p><p> 　　隨著計算機技術(shù)、網(wǎng)絡(luò)技術(shù)的不斷推廣，對審計人員的專業(yè)化技能有了更深層次的要求，這不僅僅需要企業(yè)會計人員、財務(wù)人員，熟悉企業(yè)財務(wù)知識、審計知識，同時更需要對計算機工程技術(shù)與審計法規(guī)、其他審計規(guī)范準則有機結(jié)合，充分利用計算機數(shù)據(jù)對審計資料進行處理，掌握分析電算化系統(tǒng)評審技術(shù)、設(shè)計技術(shù)，開發(fā)使用電算化軟件，其發(fā)展的關(guān)鍵是培養(yǎng)更新、更有用的技術(shù)型審計人員，以適應(yīng)計算機審計的發(fā)展過程。</p><p> 　　主要的措施有：首先，對現(xiàn)有審計人員進行計算機、電算化系統(tǒng)、計算機審計技術(shù)等方面工作的培訓(xùn)，使其可以對現(xiàn)有工作得心應(yīng)手;其次，購買審計軟件，聘請計算機專家對財務(wù)軟件的審計工作進行輔導(dǎo)，或者借助高校的力量，開展正規(guī)的計算機審計課程;再次，對會計電算化開設(shè)系統(tǒng)審計功能，對計算機輔助審計工作向其用戶開設(shè)相關(guān)課程，實現(xiàn)計算機審計配套教育;最后，適當(dāng)借鑒國內(nèi)、國外的審計理論方法及相關(guān)經(jīng)驗，培養(yǎng)更加優(yōu)秀的復(fù)合型審計人才。</p><p style="text-align: center;"><span style="color:#ff0000;"><strong>　　>>>下頁帶來更多的會計電算化?？普撐南螺d</strong></span> </div> <div id="ehdudew" class="y_ju"></div> <div id="rx9y5gj" class="pnum"> <ul id="page_slice"> <li><a>共2頁: </a></li><li><a href='#'>上一頁</a></li><li id="ejzacex" class="thisclass"><a href='#'>1</a></li><li><a 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